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2015 (7) TMI 260 - AT - CustomsWaiver of pre deposit - Demand of differential duty - Held that:- First, this bench on in the case of Mohit Minerals Pvt. Ltd, has taken a view that once the issue has been referred to a Larger Bench, as a convention of waiver of pre-deposit of amount involved needs to be allowed and secondly, the bench presided over by the Hon'ble President of CESTAT in Hyderabad in the case of NSL Sugars Ltd., has also noted the matter has been referred to Larger Bench and stay has been granted. We find that when the matter was referred to Larger Bench, the referral Bench has granted stay and then referred the issue to the Larger Bench, which we need to follow. Since the issue of demand of differential customs duty on the coal imported as to whether bituminous coal or steam coal has been referred to Larger Bench, we allow the application for waiver of pre-deposit of amount involved and stay recovery thereof till the disposal of the appeal. - Stay granted.
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